The tariff classification of a manicure/pedicure appliance from China

N306008 September 24, 2019 CLA-2-85:OT:RR:NC:N4:410 CATEGORY: Classification TARIFF NO.: 8509.80.5095 Mr. Ted Conlon Fourstar Group USA Inc. 189 Main St., Ste. 31 Milford, MA 01757 RE: The tariff classification of a manicure/pedicure appliance from China Dear Mr. Conlon: In your letter dated August 27, 2019, you requested a tariff classification ruling. The merchandise under consideration is identified as the Electric Nail Kit, Item Number 62100044. The product consists of a handheld cylindrical device containing an electric motor and three interchangeable attachments: a cuticle pusher tool to smooth cuticles, a buffing tool to buff nail surface and a shaping tool to shape and contour nails. Each tool is made of a spark stone attached to an iron rod. The handheld device measures approximately 4.75" long, 1" wide and 1.2" thick. The applicable subheading for the Electric Nail Kit, Item Number 62100044, will be 8509.80.5095, (HTSUS), which provides for electromechanical domestic appliances, with self-contained electric motor, other than vacuum cleaners of heading 8508, parts thereof: other appliances: other: other. The rate of duty will be 4.2 percent ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on the World Wide Web at https://hts.usitc.gov/current. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Michael Chen at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division